The tariff classification of a Cosmetic Gift Set from China

NY H80635 May 23, 2001 CLA-2-33:RR:NC:2:240 H80635 CATEGORY: Classification TARIFF NO.: 3304.20.0000; 4823.90.6500; 7326.20.0050; 9615.11.4000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Cosmetic Gift Set from China Dear Ms. Liu: In your letter dated April 27, 2001, you requested a tariff classification ruling. A Cosmetic Set, Item # C12S-0046, was submitted with your inquiry and is being returned as requested. The set contains two plastic hair clips, a keychain with a small hair brush attached, a daisy shaped container filled with lipgloss and a tubular shaped plastic container comprised of five swing out compartments filled with lipgloss. The items are packed in a box composed of paperboard with a clear plastic front panel for easy viewing. The box has a flip-open lid and a button snap closure. The Cosmetic Gift Set is not considered a set for Customs purposes. All items will be separately classified. The applicable subheading for lipgloss will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations…. The rate of duty will be free. The applicator subheading for the box will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of coated paper or paperboard: Other….. The rate of duty will be 1.7 percent ad valorem. The applicable subheading for the keychain will be 7326.20.0050, HTS, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel wire… Other….. The duty rate will be 3.9 percent ad valorem. The applicable subheading for the plastic hair clips will be 9615.11.4000, HTS, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like: Of hard rubber or plastics: Not set with imitation pearls or imitation gemstones…. The rate of duty will be 5.3 percent ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stephanie Joseph at 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division